GURPREET SINGH v. THE DEPUTY COMMISSIONER , OFFICE OF THE COMMISSIONER OF CENTRAL TAX APPEALS & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
GURPREET SINGH
v.
THE DEPUTY COMMISSIONER , OFFICE OF THE COMMISSIONER OF CENTRAL TAX APPEALS & ANR.
W.P.(C) 12538/2025 dated 20.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Cancellation of registration – Retrospective effect – Non filing of returns for six months – No reply filed to notice – Appeal dismissed on ground of delay – Court noted in Subhana Fashion(2024 Taxo.online 2274), Balaji Industries(2024 Taxo.online 2180) and Ridhi Sidhi Enterprises if SCN does not contemplate retrospective cancellation, order cannot be passed directing retrospective cancellation – In absence of any reasoning or notice for retrospective effect cancellation beyond SCN date unsustainable – Held: Petition disposed – Cancellation with effect from date of notice – Department is free to take action for any violations after filing of returns by petitioner within one month .
Represented By:
Counsel for the Petitioner: Janender Kr Chumbak & Keshav Gaur, Advs
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